2010 (4) TMI 57

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... cess of converting straight grade bitumen into blown grade bitumen through Oxidation, known as blowing process, does not amount to manufacture and therefore, exempted from payment of Excise duty - ‘Bitumenised Hessian based felt’ was classifiable under Chapter Heading 59.09 and the assessee would be entitled to exemption from payment of excise duty under Notification Nos. 53/65-C.E. and 92/94-C.E. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... f the present assessee in Commissioner of Central Excise and Customs vs. Tikatar Industries, 2006 (202) E.L.T. 215 (S.C.). Relying on the circular issued by the Board on 1st July, 1988, it was held that the process of converting straight grade bitumen into blown grade bitumen through Oxidation, known as blowing process, does not amount to manufacture and therefore, exempted from payment of Excis .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... agreement, we affirm the findings recorded by the Tribunal and answer both the questions in favour of the assessee and against the Revenue. The appeals, being devoid of any merit, are dismissed accordingly. The parties shall, however, bear their own costs. ....................J. [D.K. JAIN] ....................J. [T.S. THAKUR] NEW DELHI - - TaxTMI - TMITax - Central Excise .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X